Subject to the provisions of section
5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.

A prior section
5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5002(a)(6) and
5291 of this title.

Provisions similar to those comprising this section were contained in prior sections
5194(a), (e) and
5244, act Aug. 16, 1954, ch. 736, 68A Stat. 634, 647, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979—Pub. L. 96–39substituted “Subject to the provisions of section
5173” for “On application to the Secretary and subject to the provisions of section
5174(a)”.